1990 (6) TMI 188 - AT - Central Excise

Summary

Issues: Classification of 'block-board' under Tariff Heading 4410.90 or 4408.90 CET.

Analysis:
The judgment involves a dispute regarding the classification of 'block-board' manufactured by the appellants under Tariff Heading 4410.90 or 4408.90 CET. The appellants argue for sub-heading 4410.90, while the department has classified it under Heading 4408.90. The Tribunal previously upheld the contention that 'block-board' falls under Tariff sub-heading 4410.90. The Tribunal's decision was based on the Explanatory Notes to HSN, which include 'block-board' within Heading 44.08. The reliance on ISI Glossary of terms was deemed misplaced, as it is considered only supportive material. The definition of 'laminated wood' and 'block-board' in the ISI Glossary was found irrelevant in the context of Tariff Heading 44.08, which covers plywood, veneered panels, and similar laminated wood. The judgment emphasized interpreting the term 'similar' in ejusdem generis with plywood and veneered panels, categorizing 'block-board' as a laminated product of wood.

Furthermore, the judgment discussed Notification 55/79-C.E., which is no longer operative, and its impact on classification under the new Tariff. The notification's reference to 'blockboard' in relation to 'flush doors' was analyzed to support the view that 'block-board' should be classified under sub-heading 4408.90 rather than 4410.90. The clubbing of 'blockboard' with 'veneered panels' in the notification, where 'veneered panels' are classified under Heading 44.08, was considered significant in determining the appropriate classification.

Ultimately, despite some reservations, the judgment noted the respondent's submission that the case favored the appellants based on a previous Tribunal order. Due to this stance, the appeals were allowed, aligning with the decision in the case of M/s. Woodcraft Products Ltd. dated 18-10-1989. The judgment concurred with the Tribunal's decision in the referenced case, leading to the classification of 'block-board' under Tariff sub-heading 4410.90.

In conclusion, the judgment settled the classification issue of 'block-board' under Tariff Heading 4410.90, emphasizing the interpretation of relevant Tariff provisions, Explanatory Notes to HSN, and the applicability of past Tribunal decisions in resolving disputes over classification.